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Regarding Amendments in the Delhi Value Added Tax Rules, 2005

VAT - Delhi - No.F.3(12)/Fin(Rev-I)/2015-2016/dsvi/650 - Dated:- 12-8-2015 - (TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY) GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI FINANCE (REVENUE-1) DEPARTMENT DELHI SACHIVALAYA, I.P. ESTA .....

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overnor of the National, Capital Territory of Delhi, hereby, makes the following rules further to amend the Delhi Value Added Tax Rules, 2005, namely :- RULES 1. Short title and commencement.- (1) These rules may be called the Delhi Value Added Tax ( .....

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le (3), the following sub-rule shall be substituted, namely:- "(3) The provisions of sub-section (5) of section 10 of the Act relating to proportionate reduction of tax credit on purchases of goods sold at a price lower than the purchase price s .....

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. Amendment of rule 7.- In the principal Rules, in rule 7, for sub-rule (1), the following sub-rule shall be substituted, namely :- "(1) For the purposes of sub-section (6) of section 9 and sub-clause (ii) of clause (c) of sub-section 3 of secti .....

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, the tax credit shall be reduced by [ 2/R X 100 ] percents where R is the rate of tax applicable as per section 4.". 4. Amendment of rule 7A.- In the principal Rules, in rule 7A, in the first proviso, for clauses (iv) to (vi), the following cla .....

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